Pros:
Here's a Dragon Ball Z theme complete with icons, an 800x600 JPG wallpaper, sounds, and cursors all in a very small file size.

Cons:
The main .theme file code contains faulty references to 'ThemeColorBPP=8, ThemeImageBPP=8, and Stretch=0', which will cause the wallpaper to dither in 8-bit format for Microsoft Plus! 98 users. This theme has also been designed to reside within the root of the themes directory and since none of the files are named with a common file name it creates a real mess. Sound files are inconsistently recorded with different volume levels, distortion and static. Most of the cursors are the standard type and the wallpaper is too blurry.

Overall:
The best way to create a theme is to start with an individual subdirectory within the themes directory. Call it 'Dragon Ball Z' or something like that and place all your theme parts in there. Then start referencing theme settings for a professional type theme design. As it is, this theme is an annoyance, especially when you get ready to delete it.